[kirenida]

I set up 3 new Mac laptops in the last month.

All of them had an option to skip iCloud login during setup.

Of course, you have to log in to iCloud to use the app store to get OS updates. Since I'm not an Apple user, I don't know if there are offline options available.

[nicoburns]

It is luckily possible to sign in for the App Store and OS updates without enabling things like backups or syncing.